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Motor Fuel Tax Refund FAQ

The 125th Ohio General Assembly enacted Amended Substitute House Bill 87 that provided for an increase in the state motor fuel tax. Effective July 1, 2003, the tax increased from 22 cents per gallon to 24 cents per gallon and will increase to 26 cents per gallon on July 1, 2004. The bill also provided for a refund of only the new tax to public schools. The refund provision was changed in Amended Substitute House Bill 95 to include joint vocational schools and educational service centers (ESC) in addition to city, exempted, and local school districts. The refund of the new tax applies to all fuel purchased on or after July 1, 2003, that is not resold and is used for school or ESC purposes.

What if the fuel is used by a company under contract to transport pupils?

The fuel purchased by the transportation company does not qualify for refund. Fuel purchased by the school district and provided (not sold) to a transportation company for school or ESC operations qualifies for refund. Fuel used by the transportation company for other purposes does not qualify for refund.

Refunds may be filed for any length of time as long as the refund is for at least 100 gallons and is within 365 days from when the fuel was purchased. We recommend either monthly, quarterly, or semiannually.